<div class="chunk-title">Sec. 38-20. - Authorization and scope.</div>
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            <p class="p0">
               The county board of commissioners by resolution may levy a room occupancy tax of three
               percent of the gross receipts derived from the rental of any room, lodging or accommodation
               furnished by a hotel, motel, inn, tourist camp or similar place within the county
               that is subject to a sales tax imposed by the state under G.S. 105-164.4(a)(3). This
               tax is in addition to any state or local sales tax. This tax does not apply to accommodations
               furnished by nonprofit charitable, educational or religious organizations.
               
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            <p class="historynote0">
               (Ord. No. 31, Â§ (a), 5-18-1992)
               
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